Exemption u/s 11 - Claim denied on non-filing of Form 10B - The ...

Income Tax

December 16, 2023

Exemption u/s 11 - Claim denied on non-filing of Form 10B - The assessee could not attend the communication due to IT-website technical glitches, however has eventually filed the audit report in Form No 10B on 04.08.2022 and complied with the condition laid in section 12A(1)(b) so as to entitle for a claim of exemption envisaged under sections 11 and 12 of the Act, hence we delete the disallowances made by the AO and allow the appeal of the assessee. - AT

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Exemption u/s 11 - Claim denied on non-filing of Form 10B - The ...

Income Tax

December 16, 2023

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